Tax Rules: Final: 5703-9

5703-9-26Sourcing ancillary
services and internet access.

(A) As used in this rule:

(1) “Ancillary service” has the same meaning as in division
(AA)(1)(h) of section 5739.01 of the Revised Code.

(2) “Internet access service” means a type of electronic
information service, as that term is defined in division
(Y)(1)(c) of section 5739.01 of the Revised Code, wherein the
consumer of the service is granted access to the service
provider’s computer equipment for the purpose of connecting
to the Internet for the purpose of accessing content,
information or other services offered over the Internet.

(3) “Place of primary use” has the same meaning as in
division (A)(6) of section 5739.034 of the Revised Code.

(B) A sale of ancillary service shall be sourced to the
consumer’s place of primary use.

(C) A sale of Internet access service shall be sourced to the
consumer’s place of primary use.